November 22, 2002
CLA-2-94:RR:NC:SP:233 I88781CATEGORY:CLASSIFICATIONTARIFF NO.:9403.70.8030
Mr. Bryon Brown
Lifetime Products, Inc.
P.O. Box 160010
Freeport Center, Bldg. D-11
Clearfield, UT 84016-0010RE: The tariff classification of a folding table from China.
Dear Mr. Brown:
In your letter dated November 11, 2002, you requested a tariff classification ruling.
The submitted sample is a folding table, referred to as Personal Table Model 8240. The table is constructed of a blow molded plastic top and a steel x-frame which features four adjustable height settings from 21” to 28”. The steel frame design folds flat for easy storage and is protected with a powder-coated, weather-resistant finish. The model you will import will have an 18” x 26” top. You will import different models with the differences being colors, packaging and the tops will be both blow molded plastic and injection molded plastic. The first model imported will be Model #8340. The tables are built for indoor or outdoor use.
The applicable subheading for the Personal Table will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Other.” The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,